EIM21945 - Benefits: exemption for workplace nurseries: exclusion where premises used as private dwelling: to 5 April 2005
Section 318(4) ITEPA 2003
Exemption under Section 318 ITEPA 2003 is not due where the childcare is provided on premises which are used wholly or mainly as a private dwelling. It will usually be obvious if this test is satisfied.
»Ê¹ÚÌåÓýapp exclusion of childcare provided on such premises means that no exemption is due for childcare provided at the employee’s home (for example, the provision of a nanny) or at the home of a childminder.